Tax and accounting changes adopted in Autumn 2025 – Hungary
SME INFO Nr.2025-6 Hungary – The two main objectives of the autumn tax packages are to reduce the tax burden on businesses and to reduce the administrative burden, e.g. new corporate tax allowances will be introduced, the average tax burden on retail taxpayers will decrease, and the eligibility limits for KIVA will be expanded.
Tax-related and other changes affecting payroll – Hungary, Autumn 2025
SME INFO Nr.2025-5 Hungary – This publication summarises the new legislation affecting payroll in Hungary. The changes affect several areas (personal income tax, social contribution tax, simplified employment, health insurance, tax administration).,,
Changes in employment of foreigners in Czechia
SME Info Czechia 2025-3 – Reporting deadlines are stricter from October 2025, non-compliance triggers penalties.
Changes to global minimum tax obligation adopted in June 2025
SME INFO Nr.2025-4 – In this publication, we review the changes to the Act on Global Minimum Tax, the Act on Rules of Taxation and the Act on Accounting, adopted in June 2025, affecting the global minimum tax obligations. We also outline the significance of the so-called DAC9 Directive proposal adopted by the EU in April.
Changes to Sustainability Report and ESG Act adopted in June 2025
PS SME Info Hu 2025-3 – As of 1 January 2024, two important sustainability-related legislative changes have entered into force in Hungary. Pursuant to the ESG Act, those, subject to this act must carry out sustainability due diligence, including ESG reporting, and the Act on Accounting was supplemented with requirements for sustainability reporting. In this publication we review the legislative changes affecting these two reporting obligations.
Tax law changes in Hungary – June 2025
SME INFO Nr.2025-2 Hungary – The spring tax package brought significant changes primarily in the area of family allowances. In addition, the government decree governing extra profit taxes has been abolished and the remaining extra profit taxes have been raised to the level of the law…